The relatıonshıp between tax applıcatıons and tax moralıty ın turkey: the case of trabzon, giresun and gümüşhane provınces

In this study, taxation subject which is one of the most important sources of income of the government, has been analyzed. The aim of this study is to analyse the efficiency of taxation appliance and policies on the basis of tax payer behavior. Thus, the factors affecting the tax morale level of the taxpayers can be easily identified. In the study, the questionnaire has been applied to taxpayers in order to get business income and socio economic characteristics of firms, conducted to Trabzon, Giresun or Gümüşhane Revenue Departments. The collected data have been analyzed by using Logit model. According to the findings from the study, the tax morale values of cities has got average 3,774 points out of 5 points. However, one of the determinants of tax morality –intrinsic motivation- has got 2,848 points out of 5 points and the values of perception on tax system and public administration have got 2,595 and 2,380 points, respectively. Besides it was found a positive relationship between the variables used in the Logit model which are tax audit, public assurance, equity of taxation, democracy perception and tax ethics variables. In spite of this, there has been a negative relation between tax morale and its determinants: perception of high tax rate, complexity of tax legislation, wasting of taxes, the level of education and tax punishment